| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 3304990010 | Cosmetics or cosmetics and skin care products containing ingredients of endangered species by weight (including sunscreen or tanning oil, except medicines) | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990021 | Cosmetics or cosmetics and skin care products containing ingredients of endangered species by weight (including sunscreen or tanning oil, except medicines) | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990029 | Packaging label other cosmetic or cosmetics containing weight. | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990031 | Packaging contains labels containing cosmetic ingredients or cosmetics containing endangered species. | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990039 | Other cosmetics or cosmetics and skin care products (including sunscreen or tanning oil, excluding medicines) marked in volumes | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990041 | The packaging is marked with "pieces" or "Zhang", including endangered species, beauty products or cosmetics and skin care products. | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990049 | Other cosmetics or cosmetics and skincare products (including sunscreen or tanning oil, except medicines) marked "tablets" or "sheets" | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990091 | Other cosmetic products or cosmetics containing endangered plant ingredients | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More | |
| 3304990099 | Other beauty products or cosmetics | 1% | - | 进口完税价格在10元/毫升（克）或15元/片（张）及以上的商品征收消费税税率15%（政策依据：财关税〔2016〕48号、海关总署公告〔2022〕51号） | 13% | 37.5% | More |